There is a cutting tool formed of a cubic boron nitride sintered body (which will be hereinafter also referred to as a “cBN (cubic Boron Nitride) sintered body”) as a base member having a surface on which a coating film is formed. Such a cutting tool is used, for example, for processing a difficult-to-cut material such as hardened steel. For example, WO2010/150335 (PTD 1) and WO2012/005275 (PTD 2) each discloses a tool formed of a cBN sintered body having a surface coated with a coating film formed of multiple layers of ceramics.